\begin{tabular}{@{}lcccccccc@{}}%
\multicolumn{9}{l}{Panel A: \cite{diebold2002comparing} Forecast Comparison}\\
\toprule%
&\multicolumn{3}{c}{L{-}En}&&\multicolumn{4}{c}{N{-}En}\\%
\cmidrule{2%
-%
4}%
\cmidrule{6%
-%
9}%
&O&S&full&&B+I&O&S&full\\%
\cmidrule{2%
-%
9}%
L{-}En: B+I&$\textcolor{Cyan}{\textbf{3.07}}$&$\textcolor{Cyan}{\textbf{-2.87}}$&$\textcolor{Cyan}{\textbf{4.39}}$&&$\textcolor{Blue}{\textbf{2.26}}$&$\textcolor{Cyan}{\textbf{2.80}}$&$0.05$&$\textcolor{Cyan}{\textbf{3.48}}$\\%
L{-}En: O&&$\textcolor{Cyan}{\textbf{-4.82}}$&$\textcolor{Cyan}{\textbf{3.59}}$&&$1.84$&$\textcolor{Blue}{\textbf{2.47}}$&$-0.63$&$\textcolor{Cyan}{\textbf{3.23}}$\\%
L{-}En: S&&&$\textcolor{Cyan}{\textbf{7.04}}$&&$\textcolor{Cyan}{\textbf{3.42}}$&$\textcolor{Cyan}{\textbf{4.08}}$&$1.24$&$\textcolor{Cyan}{\textbf{4.78}}$\\%
L{-}En: full&&&&&$1.17$&$1.88$&$-1.74$&$\textcolor{Cyan}{\textbf{2.79}}$\\%
\midrule%
N{-}En: B+I&&&&&&$\textcolor{Blue}{\textbf{2.38}}$&$\textcolor{Cyan}{\textbf{-3.97}}$&$\textcolor{Cyan}{\textbf{3.26}}$\\%
N{-}En: O&&&&&&&$\textcolor{Cyan}{\textbf{-5.13}}$&$\textcolor{Blue}{\textbf{2.13}}$\\%
N{-}En: S&&&&&&&&$\textcolor{Cyan}{\textbf{7.42}}$\\\bottomrule%
%
&&&&&&&& \\
\multicolumn{9}{l}{Panel B: Forecast Correlation} \\
\toprule%
&\multicolumn{3}{c}{L{-}En}&&\multicolumn{4}{c}{N{-}En}\\%
\cmidrule{2%
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4}%
\cmidrule{6%
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9}%
&O&S&full&&B+I&O&S&full\\%
\cmidrule{2%
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9}%
L{-}En: B+I&$\textcolor{Blue}{\textbf{0.90}}$&$0.50$&$\textcolor{Blue}{\textbf{0.80}}$&&$0.62$&$0.57$&$0.33$&$0.55$\\%
L{-}En: O&&$0.47$&$\textcolor{Blue}{\textbf{0.86}}$&&$0.60$&$0.65$&$0.33$&$0.62$\\%
L{-}En: S&&&$0.58$&&$0.32$&$0.31$&$0.61$&$0.35$\\%
L{-}En: full&&&&&$0.55$&$0.61$&$0.41$&$0.68$\\%
\midrule%
N{-}En: B+I&&&&&&$\textcolor{Blue}{\textbf{0.87}}$&$0.38$&$\textcolor{Blue}{\textbf{0.79}}$\\%
N{-}En: O&&&&&&&$0.38$&$\textcolor{Blue}{\textbf{0.85}}$\\%
N{-}En: S&&&&&&&&$0.53$\\\bottomrule%
%
\end{tabular}